Research on the Financial Accounting System of Commonweal Organization Based on Social Responsibility Concept

摘要

Based on the property right theory, stakeholder theory, organization theory and governance theory, this article takes the social responsibility of commonweal organization as basic point, and suggests establishing a specific financial accounting system for commonweal organization. In the establishment of the system, we suggest breaking the management of social responsibility of commonweal organization into four stages: upward social responsibility management, downward social responsibility management, cost management of fulfilling social responsibility and management of the risk and revenue about project asset, which emphasizes designing multi-dimension detailed accounting information and the indexes about the efficiency of social responsibility fulfilling, to meet qualitative characteristic requirement of financial accounting information in common wealth organization.